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Application for Matching Education Property Tax Assistance under the Brownfields Financial Tax Incentive Program

Submit this completed application to:
Brownfields Financial Tax Incentive Program
Provincial-Local Finance Division
Ministry of Revenue
777 Bay street, 10th Floor
Toronto ON M5G 2C8

One application per property.
To be completed by the host municipality.

The Brownfields Financial Tax Incentive Program allows a municipality to apply for matching education property tax assistance to provide an incentive for environmental rehabilitation.

Matching education property tax assistance is provided under all of the terms and conditions described in section 365.1 of the Municipal Act, 2001. Tax assistance awarded during the rehabilitation and development periods will be terminated at the earliest of the following events:

  • the point of severance or subdivision;
  • the point of sale or conveyance;
  • the date that tax assistance equals accumulated costs of contaminant reduction action taken to permit the filing of a Record of Site Condition for the property; or
  • the date ending three consecutive years of matching education property tax assistance (unless a written exemption was granted by the Minister of Finance), or the expiry date of the development period otherwise approved in the municipal by-law.

For detailed information on these and other program requirements, refer to A Guide to the Brownfields Financial Tax Incentive Program, available from the Ministry of Finance.

Host Municipality
Name

 Municipal by-law index/title
Primary Contact Secondary Contact
First name First name
   
Last name Last name
   
Position/Title Position/Title
   
Mailing address Mailing address
Number and street Number and street
   
Suite/Floor/Unit Suite/Floor/Unit
   
City City
   
Prov. Prov.
   
Postal code Postal code
   
Phone Phone
   
Fax Fax
   
   
Subject Property Owner (or agent as applicable) Subject Property Developer (if different from Owner)
Name

 Name
Contact
First name		 Contact
First name
   
Last name Last name
   
Position/Title Position/Title
   
Mailing address Mailing address
Number and street Number and street
   
Suite/Floor/Unit Suite/Floor/Unit
   
City City
   
Prov. Prov.
   
Postal code Postal code
   
Phone Phone
   
Fax Fax
   
Subject Property Information
Address  
Number and street Assessment roll number
   
R.R. # / Other location identifier Current value assessment
   
City Property Size (acres)
   
Prov. Realty Tax Qualifier (RTQ)
 
T X E
Postal code Tax rate for subject property Lower/single tier only
   
  Municipal
   
  Education
   
Upper Tier Municipality Contact
Is the upper tier municipality participating? First name
          YES         NO     If Yes, complete details about the upper tier municipality  
Municipal name Last name
   
Municipal tax rate for subject property Upper tier only Position/Title
   
  Mailing address
  Number and street
   
  Suite/Floor/Unit
   
  City
   
  Prov.
   
  Postal code
   
  Phone
   
  Fax
   
   


Legislative and Regulatory Program
Requirements
Please check and complete each section.
Attach supplementary materials as necessary.
 
  1. The municipality has verified that the subject property meets the definition of an "eligible property" under subsection 365.1(1) of the Municipal Act, 2001.

    1. The property is located within a community improvement project area in an approved Community Improvement Plan (CIP) containing provisions for tax assistance under section 365.1 of the Act.

      Name of Community Improvement Plan



      Designating CI Project Area By-Law Number



      Date of CIP approval


    2. The subject property has a completed phase two environmental site assessment and is in need of environmental rehabilitation, as described in subparagraph 4i of subsection 168.4(1) of the Environmental Protection Act, on or before the submission date of the application.

  2. Attach a copy of the draft by-law (or by-laws) as described under subsections 365.1(2) and (3) of the Municipal Act, 2001.

  3. Attach a copy of the landowner's application and program information submitted to the municipality.

  4. Attach a copy of any proposed agreement or undertaking required by the municipality from the landowner as a condition of matching education property tax assistance.

  5. If the upper-tier municipality is participating, attach a copy of its council resolution.

  6. Attach a description (approximately one page in length) that details the nature of the subject property's contamination and a brief description of proposed remediation activities and technologies to be used during the rehabilitation period.

  7. Attach an outline (approximately one page in length) of expected costs that will be incurred during the rehabilitation and development periods.

  8. Attach a time estimate for completion of the rehabilitation and development periods.
Operational Program Requirements
Please check and complete each section.
  1. The municipality further agrees, as stated in its draft by-law, that the information described in the three previous paragraphs shall be updated on an annual basis during the provision of matching education property tax assistance by the Minister of Finance.

  2. The municipality understands that the annual reporting requirements must be forwarded to the Ministry of Revenue within 30 days of the start-date anniversary for matching education property tax assistance.

  3. The municipality is satisfied with all business materials, financial information and property records from the property landowner as required by Council.

  4. The municipality agrees that a completed Record of Site Condition for the subject property will be provided to the Minister of Finance after it is filed in the Environmental Site Registry.

  5. The CIP that applies to the subject property includes an acknowledgement that the Minister of Finance may impose additional conditions for the approval of matching education property tax assistance that are different from those described in a municipality's CIP.

  6. The municipality has included a copy of its designated CIP as approved by the Minister of Municipal Affairs and Housing and listed in point 1a of this application form.
  7. The municipality grants Ministry of Revenue staff the right at all times to inspect the financial records collected or produced by the municipality for matching education property tax assistance purposes under section 365.1 of the Municipal Act, 2001.

  8. The municipality understands that the information contained in this application and all attachments are subject to the Freedom of Information and Protection of Privacy Act and has communicated this point to the landowner. As such, the application form and its attachments may be shared with the Ministries of the Environment and Municipal Affairs and Housing as part of normal business operations, as well as with legal counsel and other person(s) connected with the landowner as necessary for the purposes of accountability and reporting requirements related to the Brownfields Financial Tax Incentive Program.

  9. The municipality has dated and signed this form as an application for matching education property tax assistance.
Authorized Representative for the Municipality

I certify that to the best of my knowledge and belief, the information provided with this application is true. I acknowledge that submitting false or misleading information may result in cancellation of the matching education property tax assistance, as well as in civil liability. I also agree to notify the Ministry of Revenue in writing about any subsequent changes to information contained in this application and its attachments.

Print First and last name


 Print Position/Title Signature Date

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